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<h1>Maharashtra Amends GST Notification: New Entry for Essential Oils Including Peppermint and Mint Oils Effective Oct 1, 2021.</h1> The Government of Maharashtra has issued Notification No. 10/2021-State Tax (Rate) under the Maharashtra Goods and Services Tax Act, 2017, amending a prior notification dated June 29, 2017. Effective October 1, 2021, the amendment introduces a new entry, 3A, in the notification's table, specifying certain essential oils other than those of citrus fruits, including peppermint and various mint oils. The amendment applies to transactions involving both unregistered and registered persons. This change follows recommendations from the GST Council and is published in the Maharashtra Government Gazette.